Radhakrishnan, J.

Whether unauthorized use of electricity has to be assessed under Section 24(1) of Indian Electricity Act 1910 read with Regulation 42(d) of the Regulations Relating to Conditions of Supply of Electrical Energy or under Section 126 of the Electricity Act 2003 is the question that has come up for consideration in this case.

2. Writ petition was preferred seeking a writ of certiorari to quash Ext.P7 mahazar prepared by the Vigilance and the Anti-Power Theft Section of the Electricity Board and Ext.P8 bill dated 5.10.2004 issued pursuant thereto contending that the invoice has been issued against the provisions of Section 126 of the Electricity Act 2003. Learned single Judge ordered reconnection with a direction to dispose of the appeal. Aggrieved by the judgment the Kerala State Electricity Board and its Assistant Executive Engineer have come up with this appeal.

3. M/s.Chicago Builders and Real Estate Pvt. Ltd., has constructed a seven commercial complex with a revolving restaurant. Premises at the time of construction was having 3 phase connection with 5 KW in the name of one Janaki, vide consumer No.7485. The building was completed on 10.10.1999 as per re